Oleh :
Afri Anton
Pembimbing : Restu Agusti dan Lila Anggraini
The Effect Of Tax Fairness, Tax Rates, Tax Discrimination And Information
Technology To Taxpayer’s Perception Of Tax Evasion
(Empirical Study On KPP Pratama Senapelan Pekanbaru 2015-2016)
ABSTRACT
This study aims to examine and analyze the effect of tax fairness, tax rates,
tax discrimination and information technology to taxpayer’s perception of tax
evasion (tax evasion). The sample in this study is an individual taxpayer
conducting business with a turnover under 4.8 billion per year and listed on KPP
Pratama Senapelan Pekanbaru. The sampling technique used purposive sampling
method and the determination of the number of samples in this study are
calculated through a formula slovin obtained by 100 respondents. Data of this
study uses primary data directly through questionnaire and analyzed using SPSS
for Windows version 20. The data were analyzed to test the hypothesis using
multiple linear regression analysis approach. Results of research conducted
showed tax fairness has effect on the perception of tax evasion , the tax rate has
no effect, tax discrimination has no effect, and information technology has no
effect on the perception of tax evasion (tax evasion) in sig. t <0.05.
Uji Autokorelasi
Untuk mendeteksi ada atau
tidaknya autokorelasi digunakan Uji
Durbin-Watson (DW test). Sumber : Data Olahan, 2017